[Request for Advance Decision on Claim for Reimbursement of Real Estate Expenses]

An authorized certifying officer of the Internal Revenue Service requested an advance decision concerning a real estate claim which was disallowed by the agency because the expenses claimed were part of a finance charge. The transferred employee had requested reimbursement for a loan discount fee and a Veterans Administration buy down charge. The employee stated that these fees were not finance charges since they could not be deducted from income tax as interest. However, GAO found that both the loan discount fee and the buy down fee were specifically precluded from reimbursement. Accordingly, the employee's voucher could not be certified for payment.